Tax treatment of economic provisions in separation and divorce agreements

Abstract

The Regulatory Civil Divorce and Separation Settlement contain, among other stipulations, concerning regular and disciplined economic relations carried out by the exspouses on the occasion of the marriage dissolution. This work examines the fiscal impact of economic clauses through the study of the legislation applicable tax (income tax, the ITP and stamp duty...), in accordance with the interpretation given by the Directorate General for Taxation and the case-law.